88 paragraphs found
The report of factual findings needs to describe the procedures performed and findings in sufficient detail to enable the intended users to understand the nature, timing and extent of the work performed as well as the nature of the errors and exceptions …
An illustrative report of factual findings, incorporating the elements set forth in paragraph 43 , is set out in Appendix 4 . …
If the law or regulation prescribes the layout or wording of the assurance practitioner’s report in a form or in terms that are significantly different from the requirements of this standard and an additional explanation cannot mitigate possible …
If the assurance practitioner is aware that an error or exception identified has been substantially rectified, the fact that it has been rectified may be included in the …
The assurance practitioner's inability to perform the agreed-upon procedures may arise from: circumstances beyond the control of the engaging party; circumstances relating to the nature or timing of the assurance practitioner's work; or limitations …
See Framework for Assurance Engagements , paragraph 20 for the elements of an assurance engagement. …
See Framework for Assurance Engagements , paragraph 20 for the elements of an assurance engagement. …
See ASAE 3100 Compliance Engagements and ASAE 3500 Performance Engagements , as appropriate. …